0% VAT eligibility

If you are considering purchasing a stairlift which will be fitted in your own private residence then the likelihood is that you will not need to pay VAT.

There are two levels of exemption; zero rated & reduced rate of 5%;

Zero Rated

You'll only be able to buy goods and services without VAT if you are chronically sick or disabled, and you are buying them for your own personal or domestic use.

What counts as a long-term illness or disabled?

For VAT purposes, you have a long-term illness or you're disabled if you meet any of the following conditions:

• You have a physical or mental impairment which has a long-term and substantial adverse effect upon your ability to carry out everyday activities
• You have a condition that the medical profession treats as a chronic sickness, such as diabetes
• You are terminally ill